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HMRC internal manual

Inheritance Tax Manual

Taxpayer does not make the expected offer: insufficient means

This guidance applies where there is a penalty only to be considered. If there is tax or interest outstanding you should consult with DMB about the action to be taken.

There is no point in attempting to negotiate a contractual settlement in a case where the taxpayer will clearly be unable to pay either by lump sum or by instalments.

Where the taxpayer tells you that the expected offer cannot be met, or it appears to you that this is so, you should seek advice from your manager. You may be advised to seek an instalment offer (IHTM36251).

If the taxpayer is prepared to pay, but cannot produce the cash at short notice, you may consider a request for time to pay (IHTM36240).